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NY C86063




April 29, 1998

CLA-2-63:RR:NC:TA:349 C86063

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.21.5010; 6302.21.5020

Mr. Mike Leahy
A. N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of pillowcases and flat sheets from Canada

Dear Mr. Leahy:

In your letter dated March 31, 1998 you requested a classification ruling on behalf of Lawrence Home Fashion.

You have submitted a portion of a flat sheet made from a printed 100 percent cotton woven fabric. One edge of the sheet is finished with an approximately 4 inch wide border or capping. A decorative zigzag stitching, commonly referred to as a satin stitch, is sewn over the seam where the capping is attached to the sheet. You have indicated in your letter that the pillowcases will be made in the same manner as the sheet. The fabric is woven in Israel and shipped to Canada where it is made into the sheets and pillowcases.

Heading 6302, Harmonized Tariff Schedule of the United States, provides for, inter alia, bed linen. The sheets and pillowcases at issue are classifiable within this heading. The more specific issue for these items is whether the decorative stitching along the seam is considered embroidery for purposes of classification. The border or capping on the submitted sample is an approximately 9 inch wide strip of fabric. The fabric is sewn to the raw top edge of the sheet, folded in half and again stitched to the top edge of the sheet. The satin stitch is sewn over this seam.

In Headquarters Ruling Letter (HRL) 955576, dated June 1, 1994, Customs confronted the issue of whether bed linen containing decorative stitches should be classifiable in the subheading that provided for various embellishments including embroidery. One of the bed sheets therein possessed decorative stitching almost identical to the stitching on the subject merchandise. Although a satin stitch is commonly recognized as an embroidery stitch, it was noted in the ruling that the function or purpose of the stitching is a fundamental part of the definition of embroidery. Customs explained that "just because the stitch used may be considered a type of embroidery stitch does not mean that its use automatically creates embroidery." HRL 955576 further stated that in determining whether a decorative stitch constitutes embroidery, Customs will refer to three factors. The applicable criteria are as follow: 1. whether the stitching is ornamental, 2. whether the stitching creates or enhances a design or pattern, and 3. whether the stitching is superimposed upon a previously completed fabric or article or is stitching required to create or complete the fabric or article.
Customs further maintains that the third factor focuses on the functionality and primary purpose of the stitching.

In the instant case, the sheets and pillowcases contain a stitch that has a decorative effect and would be considered ornamental. The satin stitch enhances the appearance of the submitted sample. The stitching is not required to complete the seam between the capping and the main body of the sheets or pillowcases as it is superimposed upon a previously completed seam. Therefore, the stitching used on the subject merchandise is embroidery, and the bed linen is classifiable as "containing any embroidery."

The applicable subheading for the pillowcases will be 6302.21.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped... pillowcases, other than bolster cases. The general rate of duty will be 22.6 percent ad valorem.

The applicable subheading for the sheets will be 6302.21.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen: other bed linen, printed: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped... sheets. The general rate of duty will be 22.6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,

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